SCHOOL CITIES AND 
TOWNS 

Extracts from Letters and Opinions 



BY 



STATE BOARD OF ACCOUNTS OF INDIANA 

G. H. HENDREN 
State Examiner 




id 



School Cities and Towns 

Extracts from Letters and 
Opinions 



BY 



State Board of Accounts of Indiana 



G. H. HENDREN 

State Examiner 



POKT WAYNE PRINTING COMPANY 

CONTRACTORS FOR STATE PRINTING AND BINDING 

1917 






OFFICERS 

The State Board of Accounts. 

James P. Goodrich Governor 

Otto L. Klauss Auditor of State 

Gilbert H. Hendren State Examiner 

George M. Crane. Secretary of the Board 

Department of Inspection and Supervision of 
Public Offices. 

Gilbert H. Hendren State Examiner 

Lawrence F. Orr Deputy Examiner 

Walter G. Owens Deputy Examiner 

George M. Crane — Clerk of Department 

D. of D« 

MAR 5 1318 



(2) 



Preface 



To the Public Official: 

To promote efficiencj^, encourage uniformity, develop system 
and to bring closer the friendly relations of the public official 
with the State Board of Accounts, this department has prepared 
this volume for your use and ready reference. 

This book contains a compilation of the opinions of the legal 
department selected from several thousand letters written in 
response to officials, expressing in plain language the statutory 
law relating to the matters pertaining to your office. The work 
of compilation was performed by Field Examiners George Pence 
and I. D. Wiest, and verified by Mr. Bert Winters, former Deputy 
Examiner of the State Board of Accounts, and George M. Crane, 
law clerk of the department. 

Please study these opinions and, at the expiration of your term 
of office, hand the book to your successor. 

Yours truly, 




State Examiner. 



Indianapolis, Ind. 
January 1, 1918. 



»3i 



FOREWORD. 

We have endeavored to gather together herein copies of 
opinions given by this department during the past eight years 
upon the several subjects herein discussed. Of necessity many 
of these opinions were written upon a particular state of facts 
and. were not given upon abstract questions of law. We have 
tried to eliminate all opinions which do not have a general applica- 
tion, but because of the multiplicity of subjects called for con- 
sideration we have doubtless overlooked a number of such cases, 

It is not to be expected that during a period of eight years 
that the department would not render conflicting opinions. It 
has been our purpose to harmonize the different opinions. New 
law is constantly being made both by legislative enactment and 
court construction. The opinions herein contained conform to 
our present idea of the law, but we wish it to be understood that 
we retain unto ourselves the privilege of changing our minds as 
to what the law is on any subject and to make our future opinions 
conform to new legislation or judgments of the court, or to a 
conversion, upon our part from the positions heretofore taken. 
We shall welcome criticism on any of the opinions contained 
herein and if they are wrong, we shall be glad to be set right. 



(4) 



SCHOOL CITIES AND TOWNS 

1. Abandonment of School. — If the school town has a population of 
less than 2000 according to the last U. S. census, and owes no debts, it may 
abandon and discontinue the management and control of its public schools. 
The law on the subject is stated in sections 6480, 6480a and 6480b Burns' 
R. S. 1914' (as amended, Acts 1915, p. 199,) See also, Acts 1917, p. 50. 

If the school town owes debts, it can not abandon its schools until such 
debts are; paid. 

2. Advisory Committee. — In reference to paying compensation to 
your advisory, committee appointed under the vocational act. I am of the 
opinion that the law does not justify such payment. The State Superinten- 
dent is of the same opinion. . 

3. Agricultural Instruction. — School officials may adjourn their 
schools to enable their teachers to attend agricultural institutes, teachers' 
associations or model schools, under the direction of the school officials, and 
may pay such teachers a wage for such attendance, provided that not more 
than three days shall be allowed any one teacher in any one year. (Section 
6640a Burns' R. S. 1914.) The limit of such allowance is tliree days. 

4. Aid From Civil Town. — I beg to say that I know of no law which 
would authorize a school town to pay to the civil town the amount heretofore 
paid by the civil town for the purpose of aiding in the erection of a school- 
house for such school town. 

5. Annexed Schools. — Concerning the payment of teachers employed 
in a school located in territory recently annexed to the city. We are unable to 
find any law providing the manner or method of payment of teachers em- 
ploj^ed in a school located in territory which is annexed to a city. Since there 
is no law upon the subject, it occurs to me that it would be nothing more than 
equitable if the current tuition and special school fund revenue derived from 
that part of the territory annexed should be turned over to the school officials 
of the city. Certainly, if that course would be adopted it would meet with 
the approval of this department. 

6. Appropriations. — I beg to advise that it is the opinion of this 
department that the appropriations made by the advisory board at its annual 
September meeting for teachers' salaries are for the following calendar year 
and not for the school year. Note: This applies only to townships. 

7. Athletic Rooms. — The State Superintendent advises that school 
boards can not rent buildings for athletic purposes and pay for the same from 
the school funds. 

I do not know of any law authorizing the renting of buildings exclusively; 
for athletic purposes. 



§8 School Cities and Towns 6 

8. Attendance Officer. — Relative to the pay of city attendance 
officers, I beg to advise that section 6 of chapter 213, Acts 1913 p. 621, ex- 
pressly provides that all attendance officers (including city attendance 
officers) shall be paid by the county. 

9. Attendance Officer. — Relative to the nature of the reports that 
should be made by a truant officer to the township of assistance rendered 
school children, I beg to advise that it is the opinion of this department that 
if the pink slip is properly filled out by the truant officer, it will furnish the 
township trustee with all of the information necessary to enable him to make 
his report. 

You will observe that the white blank is simply an application to be fiUed 
out by the party desiring township aid. This does not applj^ to the children to 
whom the assistance is rendered. They do not have to make application for 
aid, nor is it necessary for anyone to make application for them. Such as- 
sistance is furnished them by the school authorities after they have 
determined whether, or not, they are in need thereof. 

10. Attorney. — Where a city school corporation has need for the ser- 
vices of a lawyer, such services may be secured and paid for from the special 
school fund. 

11. Attorney. — Relative to the employment of an attorney in defend- 
ing a suit brought by a former teacher for janitor fees. The statute author- 
izes the school city to employ an attorney to defend it in case suit is 
brought. 

12. Band Equipment. — Relative to the purchase of band equipment, 
I beg to advise that I do not know of any law authorizing a school board to 
purchase such equipment. 

13. Board of Finance.— You are advised that section 9 of the public 
depository act of 1907 constitutes the board of school trustees of each school 
town in this state a board of finance of such corporation. It was the duty of 
each of such corporations within ten days after the taking effect of such act 
to advertise for proposals from banks. Depositories chosen at that time 
continued until the first Monday in January, 1909, at which time, and every 
two years thereafter, depositories should again be chosen. Under an amend- 
ment of 1909 requests for proposals from banks are now to be made by regist- 
ered mail. The depository act provides severe penalties for failure to comply 
with its provisions. The law fixes no time for choosing depositories except 
as above stated, but it seems that the failure of a finance board to discharge 
its duty at the time specified in the statute will not prevent subsequent' 
action and that proper action may be compelled by mandamus. 

14. Board of Finance. — In a recent opinion of the Appellate Court, 
the view is given that where there is no bank in a city offering to accept the 
deposits of the city school corporation the finance board of such city must 
accept impartially all within the county outside of the city that offer to 
qualify according to law. The ruling will apply to townships in which no 
bank is established. 



7 School Cities and Towns §15 

15. Bonds, Issuance. — It is the opinion of this department that your 
school city is not authorized to sell school city bonds, and to levy taxes to 
pay for same, unless there is a present intention to purchase grounds for a 
school building, or to build a building, or to pay a debt created in building 
or repairing a school building. Section 6572, Burns' R. S. 1914. 

I gather from your statements and the transcript that there is no present 
intention to do any of these things with the proposed issue of bonds, but that 
your real intention is to deposit the proceeds of the bonds in a public depository 
until such time as such proceeds, together with other funds similarly created, 
shall be sufficient in amount to erect a school building of a character that the 
school city is financially unable to build at this time. It is the opinion of this 
department that you can not legally do that thing. 

16. Bonds, Issuance. — ^I am of the opinion that a school corporation 
may legally issue bonds of said corporation for the purpose of installing 
heating and plumbing systems in its school buildings. 

Section 6572, Burns' R. S. 1914, should be liberally construed in favor of 
furnishing proper school buildings and equipment therefor. In my judgment, 
the word "repairs" used in said statute should be construed to mean "im- 
provements." In fact, the legislature seems to have had this construction 
in mind when the law was enacted. The law provides that the money to be 
derived from the sale of bonds issued thereunder shall be used in "buying 
grounds, building school houses or in making re-pairs on school buildings here- 
tofore erected." The act provides that before any debt is incurred, notice 
shall be given stating the "location of real estate, if it is proposed to buy 
real estate, the character and size of the building to be erected, and the nature 
of the 'improvement' proposed." It thus appears that the word "improve- 
ment" is used in the latter part of the section in place of the word "repairs." 
In other words, it appears that the word "repair" as used in this act is used 
in the sense of ' 'improvement' ' . The installation of proper heating and plumb- 
ing systems for school buildings are proper improvements or repairs. 

17. Bonds, Official. — Relative to the amount of bond of certain school 
officials, I beg to advise you that the treasurer of a school town is required to 
execute his bond to the approval of the county auditor in a sum equal to the 
maximum amount of money which may come into his hands at any one time 
during his term of office. The president and secretary of the school board 
shgtU each give bond to the approval of the county auditor in a sum not less 
than one-third of the amount given by the treasurer. (See Acts 1915, p. 73.) 

18. Bonds, Refunding. — Refunding bonds issued by a city school 
corporation under the act of March 5, 1909 (Acts 1909 page 167), cannot bear 
interest in excess of four (4) per cent, and cannot be sold at less than par and 
accrued interest. It is only where it would be apparent that, under the guise 
of expenses, a bonus, amounting to increased interest or to a sale at less than 
par, was being given that the transaction could be questioned. 

19. Bonds, Sale of. — Relative to the sale of school city bonds. I know 
of no law that would prevent you from soliciting bids for the sale of bonds 
with which to build school buildings at different rates of interest, provided • 
no rate exceeded the maximum fixed by law. 



§20 School Cities and Towns 8 

20. Bonds, Sale of. — Relative to the publication of notice of sale of 
school bonds, I beg to advise that notice of such sale should be published in 
not less than one issue a week for three weeks in one paper of general circula 
tion in the county and in one paper of general circulation in the city of 
Indianapolis. 

21. Bonds, Sale of. — You are advised that the proceeds of a sale of 
bonds issued for a special purpose should only be used for the purpose for 
which such bonds were issued and sold. 

22. Borrowing Money. — Relative to procedure necessary to borrow 
funds, I beg to ad^nse that it is the opinion of this department that it is 
necessary for a school board to give notice of publication for three consecutive 
weeks in a newspaper before any such debt is incurred. (See section 6572, 
Burns' R. S. 1914.) 

23. Borrowing Money. — I beg to advise that school cities seem to have 
implied authority to contract debts in anticipation of the collection of levies 
already made, if contracted for legitimate purposes. Harney vs. Woodin, 
30 Tnd. 178, and cases following. 

I think there is no express or implied power to borrow money for current 
school purposes, to be repaid from future levies. Wallis vs. Johnson School 
Township, 75 Tnd. 368. The language of the court in that case is directed to 
the power of the trustee of a school township, but it is as applicable to trustees 
of school cities and towns, and is cited with approval in Scott vs. City of 
Goshen, 162 Ind. 204, and in Caldwell vs. Bauer, 179 Ind. 146. 

School cities and towns have express power to borrow monej^ with which 
to buy school grounds, and to build and repair school buildings. See 6572 
Burns'. No debt can be contracted for the specified piu-pose except by follow- 
ing the statute. Caldwell vs. Bauer, 179 Ind. 159. 

It is my opinion that school cities can not borrow money for current 
expenses, except it be in anticipation of current revenue collections. 

Note: Such loans are now authorized by statute. Acts 1917, p. 184. 

24. Bound Records.— I beg to say that it is the judgment of this 
department that it is not proper to use a loose-leaf book in keeping the 
records of the school board. The records of a school board should be perma- 
nent and should be made m a securely bound record which can not be changed. 

25. Caps and Gowns. — School boards cannot furnish caps and gowns 
to the members of a graduating class. 

26. City Councilman. — I beg to advise that a member of the city 
council cannot be interested in a contract with the school city for the con- 
struction of a school building. Sec. 6563, Burns'. 

27. Commencements. — I beg to say that there is no legal objection to 
the payment of reasonable commencement expenses from the special school 
fund, the amount of such expense to be determined by the school board and 
limited to programs, preparing diplomas, hall rent, when necessary, music, 
and, if deemed advisable, the expense of a speaker. It is the understanding 
of this department that this view is held, also, by the state superintendent of 
public instruction. 



9 School Cities and Towns §28 

28. Commissions. — Will say that this department holds to the opinion 
that the school city is not indebted to the Central Trust Company for the 
commission claimed for disbursing funds in the pajanent of the school city's 
bonds and coupons. 

There was no express contract between the school city and the Central 
Trust Company to that effect, and there is, in our judgment, no impHed con- 
tract to that effect. No doubt, Campbell & Company sold the bonds direct 
to the Central Trust Company, or through that company to its customers, 
and for that reason the arrangement was made hj Campbell & Company to 
have the bonds payable there. The fact that your school city for a time 
acknowledged and paid the debt is not significant, inasmuch as there was no 
contract under which the payments were made. It is not the case of a practical 
construction placed upon a contract of doubtful meaning by the parties 
thereto. In this case there is no contract to be construed. 

We have advised with, practical bankers and bond men about the matter, 
but learn nothing from them that changes the opinion expressed above. 

29. Commissioner. — Relative to the payment of your expenses in- 
curred as a member of a commission appointed by the State Board of Educa- 
tion for the re-organization of the high school course from the school funds 
of your city, I beg to advise that it is the opinion of this department that 
your local school board cannot legally pay such expenses. 

30. Compulsory Education. — I think a child coming within the terms 
of the compulsory education law is not excused from complying with the law 
because he has completed the eighth grade work. It is probably different 
when he has completed the high school course. 

31. Contracts. — Section 6594, Burns' R. S., pro^ddes that all contracts 
between school teachers and school corporations in the state shall be in ^Titing. 
Section 6595 pro^ddes that for the purpose of carrying the act into effect, 
the school trustees of the several corporations of the state shall provide a 
pubUc record of uniform blank contracts to be carefully worded under the 
direction of the Superintendent of Pubhc Instruction. In practice, the 
Superintendent of Pubhc Instruction prepares the form of contract for the 
use of school trustees. School trustees, we take it, should follow the form of 
contract thus provided. 

32. Conventions. — Relative to the payment of the expense incident to 
your convention of libraians held in yom* city in last May, I' beg to advise 
that it is the opinion of this department that you cannot legally pay the ex- 
pense of such convention out of your school fund or out of yom- library- fund. 
Doubtless such a convention was of benefit to your public, yet you cannot 
expend pubhc funds unless there is some express statute authorizing such an 
expenditure, and there is no statute authorizing an expenditure for conven- 
tion purposes. 

33. Custodial Institution. — Will say that section 6458, Burns' R. S., 
provides that when a child having a legal settlement in a school town has been 
placed in a custodial institution of this state by the juvenile court, the school 



§34 School Cities and Towns 10 

trustees of such school town shall issue a transfer certificate to the school 
officer or officers of the school corporation in which such custodial institution 
is located. It is clear that the school board and not the township trustee 
shall issue the certificate in the case which you mention. 

The question whether the transfer certificate is to go to the custodial 
institution or to the school corporation in which the institution is located is a 
more difficult question. 

Our legal department has concluded, however, that the language of 
section 6449, which provides that common school, graduates may be trans- 
ferred to certain private schools of secondary rank, is not broad enough to 
apply to the case of a child who is sent to such private school by the order of 
the juvenile court. 

I think, therefore, that the certificate of transfer should be issued by the 
town school board to the school city. 

34. Debt, Constitutional Limit. — Relative to the assessments upon 
which the constitutional limitation of indebtedness should be figured. Your 
debt limit is two (2) per cent, of the total assessed valuation of the corporation 
before the mortgage exemptions are deducted. 

35. Deficiency Fund. — Where a school corporation pays more than the 
minimum scale of wages to teachers, the excess is taken into consideration 
in^apportioning the State deficiency fund. The amount apportioned is re- 
ducedjin proportion to the excess payments. This is done in order that all 
school corporations may be put on a proper equality in making the distribu- 
tion. Without a rule of this sort it is easily seen how some corporations 
might get more than their just share of the deficiency fund. 

The auditor should only issue to the town a warrant for the 
actual cash shown to be due to the town by the treasurer's settlement 
with the auditor. 

36. Depository Interest. — Relative to the depository interest upon 
bond and interest fund, I beg to advise that, in the opinion of this department, 
the depository interest on such fund should be credited to the tuition fund. 
(See section 7536, Burns' R. S. 1914.) 

37. Diversion of Funds. — I have your letter asking to know whether 
your board can legally borrow money from a school bond fund to meet current 
expenses. 

Section 2292, Burns' R. S., provides that any school trustee who shall 
expend any money from a fund for purposes other than that for which the 
money was raised by taxation shall be guilty of a felony and on conviction 
shall be imprisoned in the state prison for not less than one (1) year nor 
more than five (5) years. 

It is my opinion that you cannot legally borrow money from the school 
bond fund to pay current expenses. 

38. Domestic Science. — Relative to domestic science courses pre- 
scribed in common and high schools, I beg to advise that the official course 
of study prescribed by the State Board of Education requires domestic 
science to be taught in the schools. The supplies for such course should be 
paid for from your special school fund. The pupils of the schools should not 
be charged anything whatever either for lessons or supplies. 



11 School Cities and Towns §39 

39. Educational Meetings. — I beg to advise that this department 
has uniformly advised that a board of education ^cannot legally pay the 
expenses of its superintendent to educational meetings. We have heretofore 
suggested that if a board of education desires to pay such expenses it should 
fix the salary of the superintendent at such a figure as will enable him to 
attend such meetings. 

40. Eighth Grade Graduate. — Relative to a school transfer, I beg to 
advise that this department has not ruled that a graduate of the eighth grade 
in a city school is not entitled to a transfer the same as a graduate of a town- 
ship school. In my judgment, the State Superintendent of Public Instruction 
was right in his opinion that the transfer should be made. The law makes it 
his duty to advise with all school of&cials pertaining to school laws. 

41. Enumeration. — In view of the provisions of section 6447, Burns' 
Statutes, 1908, it is believed that a member of a city school board may not 
only take the school enumeration for such city, but also receive "reasonable 
compensation per diem" for his services. The statute makes it the duty of 
school trustees to "take or cause to be taken" such enumeration. It also 
provides that "Each person required or employed to take such enumeration 
shall take an oath," etc. It further provides that "In making said enumera- 
tion, the trustee, or person so employed, shall distinguish," etc. And then 
"Each person so taking and returning the enumeration shall be allowed 
* * * reasonable compensation per diem for his services." When a 
trustee takes the enumeration, he is not doing so under employment, but is 
performing what is designated in the statute as a "required" service or duty. 
It seems, therefore, as stated above, in view of the provisions of this particular 
statute, that it was the intention of the legislature that both the "person re- 
quired" and the person employed should be treated alike in the matter of 
compensation. 

42. Enumeration. — An examination of section 6458 in connection with 
section 6447 leads to the conclusion that it is the legislative policy of the 
state that children without definite homes shall have school privileges in the 
school corporation in which they are located, and that they should be enum- 
erated in such school corporation. 

43. Expenses, Personal. — Relative to making allowance to yourself 
for expenses incurred in attending court, I beg to advise that you cannot 
lawfully pay yourselves for your time for attending court. This department, 
however, wiU make no objections if you should reimburse yourselves for the 
actual expenses necessarily incurred by you in defending the suits in question. 

44. Fire Escapes. — Relative to your authority to erect fire escapes 
without advertising for bids, I beg to advise that I do not know of any law 
requiring you to advertise for bids therefor. 

45. Fire Insurance. — With the law as now written, we think that school 
officials as well as this department is bound to recognize the insurance rates 
as established by the underwriters and this department has in all cases done 



§46 School Cities and Towns 12 

46. Gymnasium. — Relative to your authority to rent a gymnasium, I 
beg to advise that it is the opinion of this department that you cannot legally 
do so. When constructing a school building the school authorities may, if 
they see fit, include in the building a gymnasium, but I do not know of any 
authority which would enable them to rent or to construct a building solely 
for gymnasium purposes. 

47. High Schools.— The act of March 4, 1911, (Acts 1911, page 483) 
expressly authorizes the continuance of the term of a high school, nothwith- 
standing it may be necessary to suspend teaching in the elementary grades. 
Such authority carries with it the right to pay teachers and other expenses 
out of any proper funds available. 

48. High Schools. — Under the authority of section 2 of the high 
schools act of 1907 (Acts 1907 page 323) being section 6584 Burns' Statutes, 
1914, such apparatus, instruments, etc., as are essential to the proper teaching 
of such studies, may be purchased and paid for out of the special school fund. 
As music is one of the studies that shall be taught in commissioned high 
schools, school authorities, under the above construction, may legally pay a 
part or all of the cost of the apparatus, instruments, etc. 

49. Holidays.— By the terms of the act of 1907 (Acts 1907 page 432) 
where a holiday falls on Sunday, the Monday following is the holiday for 
commercial purposes. We do not understand that public schools are 
necessarily to be suspended on these days. There are things which must 
necessarily be left to the sound discretion of the school authorities. 

50. Indigent School Children. — -I would say that section 9 of what is 
commonly known as the compulsory school attendance law (Acts 1913 page 
6.16), specifically provides that the school corporation where .the child resides, 
whose parent, guardian or other person having charge of said child, has not 
sufficient means to furnish books and clothing for said child, shall furnish it 
temporary aid for such purpose, and such school corporation shall be allowed 
and repaid for the aid furnished upon certificate of the executive officer of such 
school corporation by the township overseer of the poor, in the manner pro- 
vided by law for the relief of the poor. The township trustee by virtue of his 
office is the township overseer of the poor and such overseer of the poor under 
sections 19 and 20 of the township poor relief law, being sections 9759 and 
9760 Burns' Revised Statutes, 1908, is required to keep a record of all relief 
afforded the poor, and two copies of the record so kept are filed in the office 
of the county auditor, one copy being for the auditor's office and the other 
for the board of state charities. I am therefore of the opinion that whatever 
aid is furnished a parent for books and clothing for the child to attend school 
should be accounted for by the trustee in the manner and form as provided 
for by said sections of said township poor relief law. 

51. Injuries. — Relative to the claim of the physician for attending a 
poor child who was injured on the school grounds. It is clear, I think, that 
the school corporation is not authorized to pay the claim. The township 
trustee is required to furnish the necessary medical or surgical air for indigent 



13 School Cities and Towns §52 

persons out of the poor fund. Section 9746 Burns' R. S. The courts hold 
that in certain emergencies the township may be required to pay, though the 
physician was not called by the trustee. Newcomer vs. Jefferson Twp., 181 
Ind. 1. 

52. Institute Fees. — The law prohibits school boards from paying 
institute fees from the tuition fund. The tuition fund must be used for 
tuition purposes. 

53. Janitors. — Relative to the pay of janitors, I beg to advise that, in 
my opinion, the pay of janitors for school buildings should be paid from the 
special school fund of the town. 

54. Joint Schools. — Relative to the employment of teachers, I beg 
to advise that it is my opinion that the contract made by the former school 
board of the joint school is binding upon the township trustee when the town- 
ship takes over the joint school. 

55. Joint Schools. — Relative to the maintenance of your schools, 
I beg to advise that section 6622 Burns' R. S. 1914, seems to contemplate 
that the expenses of a joint school shall be borne in proportion to the number 
of pupils attending from each school district. 

56. Kindergarten Fund. — Relative to the method of handling the 
kindergarten fund collected by a school city, I beg to adAdse that it is the 
opinion of this department that such fund shall be from time to time paid over 
to the kindergarten association for its uses upon the written order of the 
superintendent of the city schools. 

57. Landscaping. — I see no reason why your school board can not 
legally contract with a landscape gardner to lay out and beautify your school 
grounds. 

58. Library. — Relative to the authority of your school board to con- 
struct a library building without advertising for bids, etc., I beg to advise that 
it is the opinion of this department that any money contributed to a school 
board must be expended bj^ the school board in the manner provided by law 
for the expenditure of other moneys received by the school board. In other 
words, if a man voluntarily contributes money to your school board, he does 
so upon the presumption that your school board will expend such money 
in the manner provided by law, and that the expenditure thereof will be sur- 
rounded by all of the safe-guards attending the expenditure of pubhc moneys. 
In fact, when a donor gives money to a public official, the money no longer is 
impressed with the stamp of individual funds, but becomes pubhc funds and 
must be expended as such. 

59. Libraries. — It is the opinion of our legal department that school 
boards of cities may establish and maintain libraries as a part of the school 
system and purchase real estate upon which to locate such library. Sections 
6642, 6643 and 6645, Burns' R. S. 



§60 School Cities and Towns 14 

If the tax levy provided by section 6643 be insufficient to pay for such 
real estate, the board may pay for same out of the special school fund. 
Section 6646. 

I direct your attention to section 6633^ and following, governing the pur- 
chase of real estate for school purposes. 

60. Manual Training. — Relative to the authority of a city having a 
population of twenty-one thousand (21,000) to establish and, maintain a 
manual training high school, I beg to advise that it is the opinion of this 
department that section 6641b is broad enough to authorize such a city to 
establish and maintain such a school, providing that the building therefor, 
and the course of study therein, meet with the approval of the State Board 
of Education. Before you undertake the construction of a building or the 
establishment of such a school, I would advise that you communicate with 
the State Board of Education. 

61. Maps. — Relative to the purchase of maps out of your library fund, 
I beg to advise that it is the opinion of this department that you cannot 
legally use the funds collected for your library for special school purposes. 
Of course, if you maintain a separate library, and the maps are for use in the 
library, you can buy them out of your library fund. Otherwise you cannot. 

62. Medical Examination. — I beg to advise that you should pay all 
proper bills presented to you by physicians for making medical examination 
of school pupils out of your special school fund. 

63. Military Training.— Relative to the employment of an instructor 
for military training, I beg to advise that it is the opinion of this department 
that your city cannot employ a drill master and pay the expenses incident to 
such mihtary training for your high school pupils, unless such a course has been 
prescribed by the State Board of Education, as was authorized by the legis- 
lature (Acts 1917, page 150.) 

64. Militia. — If one of your teachers who is now with the militia on the 
Mexican border should not be ready to assume his duties as a teacher in your 
schools upon the date set for the opening of your schools, I do not believe 
that he can afterwards insist upon the contract that he has with your school 
city. 

65. Minimum Wages.— A school board cannot pay a teacher employed 
under the minimum wage law for his absence from school. It is immaterial 
whether or not such absence is occasioned by sickness, death or circumstances 
over which such teacher has no control. This is true in case such absence is 
only for one day, or three days or for a longer period. 

66. Minimum Wages. — Section 6601, Burns' R. S. being section 3 of 
the minimum wage act, provides as follows: 

"If any school officer shall pay to any teacher for school services at a rate 
less than that fixed by this act, -he shall be fined in any amount not exceed- 
ing one hundred ($100.00) dollars and shall be hable in a civil action for wages 



15 School Cities and Towns §67 

to such teacher at the rate provided in this act, which may be recovered by 
such teacher, together with an attorney's fee of twenty-five ($25.00) dollars 
in any court of justice of competent jurisdiction." 

In my opinion this section means exactly what it says, and that it would 
be dangerous for your board to violate the law in the manner you state, and 
for you to make payments to a teacher of a sum less than provided for by the 
minimum wage law. A contract to pay a sum less than that required by 
law is void. This is the construction placed upon the act by the State Super- 
intendent of Public Instruction and we think the correct one. 

67. Model Schools.— The act of 1911 (Acts 1911, page 666) expressly 
provides that teachers may be paid wages for visiting model schools when 
directed by the school trustees to make such visit. It is assumed that a 
"model" school is one which, by reason of its educational efficiency, is worthy 
of emulation. This question, however, is one for the school authorities. 

68. Music and Drawing. — Relative to your contract with your music 
and drawing teacher, will say that you have no authority to employ anyone 
as a music and drawing teacher unless such person shall hold a teacher's 
hcense. If the persons holds a teacher's license, you are required to pay the 
minimum wage per diem required by law. 

You are not permitted to employ or pay a teacher except the contract be 
in writing. 

69. Normal, Training. — Relative to the authority of the city school 
government to estabHsh a course of normal training for school pupils, I beg 
to advise that it is the opinion of this department that your local "school 
government cannot establish such a course unless such a course has been 
prescribed by the State Board of Education or by the laws of the State. I 
do not know of any law requiring such a course to be taught in the schools, 
nor am I advised of any rule of the State Board requiring that such a course 
shall be taught. I do not believe that a course can be taught as a part of the 
vocational work of the school. It is my understanding that the vocation 
educational act was not intended to equip the pupils for the professions. 

70. Number of Teachers. — The number of teachers deemed necessary 
in city schools and the manner in which their time shall be employed rest in 
the sound discretion of the school authorities. 

71. Piano. — I beg to say that this department does not consider a 
reasonable use of the special school fund, in aid of the purchase of a piano, 
illegal, where such instrument is to be used in a school in which music is 
required to be taught and when the instrument has been determined by the 
school authorities to be necessary to the proper teaching of such study. 

72. Play Grounds.— Under the acts of 1913, (Acts 1913, page 99) the 
necessary expenses incurred in carrying out the provisions for a play ground 
in cities of your class must be borne by the civil cities. I see no reason why 
the amount due your play ground director cannot be paid by the city. 



§73 School Cities and Towns 16 

"73. Play Grounds. — I beg to advise that, in my opinion, a school board 
is authorized to exercise such supervision over the play grounds and school 
property of its school city during vacation time as it may deem necessary. 

74. Premium on School Bonds.— I do not know of any good reason 
why you cannot use the premium received from the sale of bonds for the 
construction of the building. 

75. Premium, Surety Bond. — I beg to say that in my opinion there 
is no authority to pay for a surety bond, of the treasurer of a school town or 
city, out of the special school funds of such town or city. 

76. Private Schools. — Relative to the transfer of high school pupils to 
private schools, I beg to say that on May 23, 1917, State Superintendent of 
Public Instruction Ellis submitted to the Attorney-General this question : 

"Is it lawful for school officials of this state to use public funds to pay for 
the transfer of school children to church schools or private schools?" 

The Attorney-General, in a lengthy opinion, concluded as follows : 

"When all of the above acts are considered, together with other provisions 
of our school laws, constituting the rules governing our public school system, 
one is led to the conclusion that the public money can not be used to pay for 
transfers to any other than public school corporations. When, in the Act of 
1917, the phrase 'another school' is used, no doubt other schools are meant 
which are of the same general character, namely, other public schools." 

This office has heretofore been of the opinion and has often so advised that 
the last proviso in section 6449 Burns', section 215 Trustees' Book, authorizes 
a transfer to private or parochial schools when such schools were duly ap- 
proved by the State Board of Education as holding the rank of commissioned 
high school. The Attorney-General's opinion, however, seems to be to the 
contrary. I beg to advise, therefore, upon the strength of the Attorney- 
General's opinion, that transfers to private schools cannot be legally made. 

The Attorney-General is by law the legal adviser of this department, and 
we will follow his opinion on the matter of transfer of pupils to private schools 
unless he shall change his opinion, or he shall be reversed by the Supreme or 
Appellate Courts. 

77. Public Depository. — I beg to say that, in my opinion, a person is 
not disqualified from holding the office of school trustee because of the fact 
that he is an officer or stockholder in a bank which acts as a depository for 
the public funds of his school corporation. 

78. Public Depository. — I beg to advise that the balances maintained 
in the depositories of your school corporation should be kept as near as 
practicable in proportion to the maximum sum awarded to each depository. 
The amounts kept in the several depositories should be determined from the 
maximum amount awarded such depositories and not from the amount of the 
capital stock thereof. 

79. Public Depository. — Relative to the surrender of the depository 
bond filed with your school city by a depository now in the hands of a receiver, 



17 School Cities and Towns §80 

I beg to advise that if that institution, or the bondsmen, has fully accounted 
to your school city for all of the funds you had on deposit with it, I know of 
no good reason why you should not surrender its bond as a depository if the 
same is requested by the bondsmen. 

80. Public Depository. — Relative to the reorganization of one of your 
public depositories, will say that it has been uniformly held by this depart- 
ment, and by the State Banking Department that where a depository re- 
incorporates, it is entitled to its proportionate share of the public deposits, 
as determined by the capital stock and surplus of the several depositories, 
if the new institution files the required bond. 

81. Public Gatherings. — I beg to advise that the statutes seem to 
contemplate that school buildings may be used for public gatherings, by the 
patrons of the school district, when such buildings are not in actual use for 
school purposes. (See Acts 1913 page 947). If application is not made for 
the use of such buildings by one-half of the voters living within two miles of 
such school building, then it is largely optional with the school board whether 
or not it will permit the patrons to use the building for the purposes desired. 
The spirit of the times, however, seems to be to allow a very liberal use of 
school buildings for public gatherings. 

82. Purchase of Ground. — Relative to the authority of your school 
board to purchase a strip of land for school purposes and to pay for the same 
out of the special school fund, I beg to advise that it is the opinion of this 
department that you can lawfully do so. The board in doing so must foUow 
section 6563, Burns. 

83. Quorum. — Relative to the authority of two members of a school 
board to pay out money belonging to the school town, I beg to advise that 
it is the opinion of this department that such two remaining members can 
perform all of the duties imposed upon the school board of the town, including 
the payment of teachers. If the board of trustees of the civil town has not 
appointed a man to fill the vacancy caused by the resignation of the secretary 
of the school board, it is my judgment that the president and treasurer of 
the school board can legally pay out the money of the school town over their 
signatures as president and treasurer, respectively. 

84. Records. — I beg to advise that the statute requires that you shall 
copy in your record the notice, proposal, bond and acceptances of all banks 
awarded public deposits. Since the statute requires this, there is nothing 
for you to do but to copy the same, for it is not given this department to set 
aside the requirements of the statute. 

85. Rent, Part of School Building.— Relative to the power of the 
school board to rent school gymnasium for private use. In State vs. Hart, 
144 Ind. 107, the supreme court in discussing the question as to whether the 
board of commissioners had power at that time to rent rooms in the court 
house for private purposes, the court said: 

"The board of commissioners is authorized to purchase and own real estate 
upon which the court house is erected for that purpose, which is a public 



§86 School Cities and Towns 18 

purpose, and has no power to use or lease the same or any part thereof to 
be used for any private purpose unless there is a statute giving such power." 
This language, I think, applies as well to school boards. 

86. "Residence," Pupil. — It is my opinion that you should not per- 
mit children to attend school that do not reside in your corporation unless 
they are legally transferred to your corporation. 

The enumeration of a child does not fix the residence of the child. A 
mistake in the enumeration of a child does not change the residence of the 
child. 

I call your attention to Sec. 6448 Burns R. S. (being Sec. 16 of the Act 
of 1865) which provides for the transfer of parents etc., for school purposes, 
and Sec. 6457 Burns R. S. (being Sec. 17 of the Act of 1865) provides that 
such parents etc., shall pay school taxes in the school corporation to which 
they may be attached for school purposes. I do not find that these sections 
of the 1865 Acts have been repealed. 

Perhaps the children were enumerated in your corporation by virtue of 
these sections. If so, no doubt the transfers are legal. 

87. Safe Deposit Box. — A city school board can not legally rent a 
safe-deposit box from a bank in which the secretary of the board is an officer 
and stockholder. 

88. Sanitary Schools. — The additional school levy authorized by 
section 4 of the Sanitary Schools Act of 1911, and as amended in 1913, is 
for the purpose of enforcing the act and making it practical, and the money 
is "to be used only for building and furnishing of school houses." I think 
this means that the money must be used in building and furnishing school 
houses so that such houses may comply with the requirements of the act. 
It follows that the money may be expended for seats and wall paints, but 
that it can not be used for laboratory supplies, playground equpment or 
janitor supplies. 

89. Sanitary Sewer. — Relative to the construction of a sanitary sewer 
adjacent to one of your school buildings, I beg to advise that it is the opinion 
of this department that your school board cannot legally pay for the con- 
struction of this sewer any sum in excess of the legal assessment made against 
your school property. In other words, your school board cannot legally 
make a voluntary contribution to the construct on fund of the sewer. 

90. Sanitary Tax Levy. — I beg to advise that it is the opinion of this 
department that the sanitary school tax cannot be levied to pay building 
debts that were created in excess of the constitutional limit. 

It is true that a board may contract against the special tax when levied, 
that is, it may anticipate the collection of the tax, even though the munici- 
pality is already indebted to the constitutional limit; but it cannot contract 
against levies yet to be made. 

91. School Board. — You ask: First, may a school board legally pur- 
chase insurance from a trust company, when one or more of the members of 
the school board own stock in the said trust company? 



19 School Cities and Towns §92 

Second, may a school board legally purchase supplies, building material 
or any article from any company or corporation, where one or more members 
of the school board own stock in the said company or corporation? 

Third, may a school board borrow money from a bank or trust company, 
where one or more members of the school board own stock in the said bank 
or trust company? 

The answer must be, no, in each case, I think. In Pipe Creek Twp. vs. 
Hawkins, 49 Ind. App. 595, the court in holding that a contract with a town- 
ship in which an advisory board member was interested said: 

"Sec. 2423 Burns makes it a criminal offense for any person holding a 
lucrative office under the constitution and laws of this state to be interested 
directly or indirectly in * * * any contract where the township is in- 
terested." 

Section 2423 Bums specifically names "School trustee of any town or 
city", so that the decision applies equally to a school trustee. 

92. School Board.— I beg to say that section 6477, Burns' R. S. 1914, 
requires the officers of city or town school boards to be elected annually. 
Hence, they should file their bonds annually. The members of the board, as 
such, do not file bonds, but as President, Secretary and Treasurer, 
respectively. 

93. School Board, — I beg to say that school trustees for towns are 
required to be elected in June. HoAvever, our Supreme Court in the case of 
Sackett vs. State, 74 Ind. 486, has held that they may be elected at another 
meeting. If trustees are elected, there should be one for one year, one for 
two years and the other for three years. A school trustee is not required to 
be a freeholder. 

A secretary of the board of health cannot serve as school trustee unless 
he resigns as such secretary. He cannot hold both positions at the same 
time. 

Where a postmaster receives more than $90.00 per year, he cannot hold 
such office and the office of school trustee of a town at the same time. 

School trustees of a town do not have to live in separate wards. 

94. School Buildings. — I beg to say that it is certainly the spirit and 
poHcy of the law to require contracts by school cities for school buildings to 
be awarded by competitive bidding. 

95. School Buildings. — I beg to say that where any part of the material 
in an old school building is used in the construction of a new house, bids for 
the construction of such new building shall be based on the use of such old 
material. (See acts 1913, p. 594.) Architects may properly have their 
plans drawn so as to receive alternate bids. 

96. Schoolhouse, "Repairs."— Section 9005 (clause 19) Burns' R. S. 
provides that the civil town may repair school houses, but I do not believe 
"building piUars in a coal mine to protect a school building" could be called 
a repau' of the school building. 



§97 School Cities and Towns 20 

97. Schoolhouse Site, — Relative to the power of the school board to 
enter into an option contract for the purchase of school sites, I beg to advise 
that in my opinion such a contract would amount to nothing more than a 
"gentlemen's agreement", and would not be legally binding upon the school 
board. I see no reason, however, why the board should not negotiate such a 
contract, provided not more than a nominal sum is paid upon the contract.. 

In entering into a contract to purchase a school site, section 6563 Burns' 
must be complied with, and in creating a debt for that purpose, section 6572 
Burns' must be complied with. Caldwell vs. Bauer, 179 Ind. 159. 

98. School Library. — I think school boards may legally buy a site for a 
school library from the special school fund. 

99. School Manual. — I do not know of any law authorizing a township 
trustee to contribute to a fund to put out a county manual of schools. 

100. School Nurse. — I beg to say that there is no law under which a 
board of school trustees can employ what you term "a school nurse" and pay 
for the services of such nurse out of the public funds. 

101. School Supplies.— The only recommendation that this depart- 
ment has made to town and city school boards with respect to the purchase 
of school supplies is that they should buy such supplies in pursuance of notice 
and bids, so far as practicable. The law requiring township trustees to buy 
school supplies upon notice and bids is mandatory as to townships, but, of 
course, does not apply to the school boards of cities and towns, and no attempt 
has been made by his department to give it any such application. 

102. School Trustees. — I beg to say that the law authorizes the com- 
mon council of a city and the board of trustees of a town to fix the compensa- 
tion of the school trustees of a city or town at such compensation as the former 
may deem just. 

103. Sidewalks. — I beg to say that under section 6670, Bums' Statutes 
1914, school corporations are liable for assessments for public improvements 
affecting their real estate the same as private owners. See, also, section 8712, 
Burns'. 

104. Sinking Fund. — It is assumed that the sinking fund to which you 
refer was created under the act of 1907, (Acts 1907, page 569.) If so, section 
2 of that act (being section 6577, Burns' Statutes 1914) provides that the 
fund "together with the interest, increase or profit thereon, shall be applied 
to the payment of said bonds and to no other purpose." Such being the 
case, the interest cannot be added to the tuition fund, but must remain in 
the sinking fund. 

105. Sinking Fund. — You are advised that where a sinking fund has 
been created for the purpose of providing for the payment of certain bonds 
as they mature, such fund cannot be used for any other purpose. If there 
are other outstanding obligations of the municipality they should be provided 
for, from the special school tax, or any accumulation thereof, that may be 
available. 



21 School Cities and Towns §106 

106. Sinking Fund Levy. — Relative to a sinking fund levy for the 
construction of a public school building, I beg to advise that I do not know 
of any statute authorizing such a levy and am quite confident that there is no 
such statute. 

107. Special School Fund. — Section 6441 Burns' R. S., provides that 
the special school fund may be used to pay teachers salaries "whenever in 
any current year the tuition funds shall have been exhausted." See Acts, 
1917, p. 408. 

108. Special School Fund. — Relative to the special school levies, T 
beg to advise that a ci^dl town is authorized by statute to make a levy for 
school purposes. Likewise, a school town is authorized to make a levy for 
school purposes. The money collected upon the levy made by the civil town 
should be paid over to the school trustees and used by them in the con- 
struction or repair of the school building. I do not know of any good reason 
why you should not use the amount received from the civil town for the 
improvement of your school property, in the manner proposed by you. 

109. Special School Fund. — I beg to advise that it is the opinion of 
this department after a careful consideration of the question, that a school 
town may paj^ bonded indebtedness from the special school fund. 

While I do not find that this question has been squarely passed upon by 
the supreme court, I find principles announced in a number of decisions that 
sustain my conclusion, as above stated, and I find nothing to the contrary. 

110. "Spelling School." — -School trustees cannot legally pay any sum 
from the special school fund toward defraying the expenses of, or prizes, for a 
county spelling contest. 

111. State Board of Accounts. — You may say to the school officials of 
that city that this department will insist upon them using the forms prescribed 
by the department. Section 22 of the public accounting act (Acts 1909, pp. 
136-50) provides a penalty for the failure of any public official to use the 
records authorized and installed by this department. We have not, in the 
past, insisted upon a municipality changing its records until those on hand 
have been used up, but in this case we must insist that they use the records 
prescribed by the department. 

112. State Teachers Association. — Relative to the pay of teachers for 
attending State Teachers' Association, I beg to advise that they should be 
paid out of the special school fund and not out of the tuition fund. I do not 
beheve that the time spent in attending State Teachers' Association should 
be counted as a part of the school term. 

113. Statute of Limitations. — Relative to the payment of a check ■ 
presented to your school city which has been outstanding since August, 1905, 
I beg to advise that I do not know of any good reason why this check should 
not be paid at this time if the debt for which it was issued has not previously 
been paid. You should be very cautious about paying claims of that ancient 
vintage. You understand, of course, that the statute of limitations has 
operated against such debt, but it does not discharge the obligation and the 
same can legally be paid at this time. 



§114 School Cities and Towns 22 

114. Storage Building. — If the school board determines that a building 
for storage is necessary to the proper management and use of the 
school building, and has sufficient special school revenue to construct the 
same, there is not, so far as we are presently advised, any legal objection to 
an appropriation for the purpose mentioned. 

115. Street Lighting. — ^I beg to advise that it is the opinion of this 
department that a school board cannot lawfully pay for lighting the streets 
of a city. It is one of the duties of the civil town to light the streets, and the 
funds with which to defray such expense are derived from taxation. 

116. Street Sprinkling. — Relative to the right of the school board to 
pay for sprinkling the street during school vacation. The only authority 
you would have to pay for sprinkling the street at any time is by virtue of 
that part of section 6441 which provides that a special school fund may be 
levied "for other necessary expenses of the school." I think it is largely within 
the discretion of the school board to determine what are necessary expenses 
of the school. It is pretty clear that sprinkling the street in vacation would 
not be a necessary expense of the school, 

117. Summer School. — With reference to the authority of a city school 
board to maintain a summer school, I beg to advise that, in my opinion, such 
a board is authorized by law to maintain a summer school at such points as 
it may deem advisable, provided such schools are open to all the pupils of 
the municipality, upon equal terms and adequate facilities, are maintained 
to take care of all eligible pupils, who might desire to attend. If such a school 
or schools are maintained, the salaries of the teachers employed may be paid 
from either the tuition or special school fund. 

118. Summer School. — Relative to the employment of teachers for 
home project work during the summer vacation. 

This department is of the opinion that you cannot legally employ teachers 
for that purpose. Most certainly you cannot pay teachers for such work out 
of the tuition fund as the constitution expressly provides that the tuition 
fund shall be used only for tuition purposes. See, also, opinion of Attorney 
General, Dec. 5, 1917. 

119. Surplus Bond Tax.— Under section 2 of the Act of March 9, 1903» 
(Acts 1903, page 350) it is provided that the revenue derived from the special 
school tax levied by a town or city school board to pay bonds "shall be used 
only in payment of the principal and interest," but that if a surplus exists 
after providing for the bonds, such surplus shall be covered into the special 
school revenues of the town or city. (Section 6573, Burns'.) 

120. Taxes Collected. — Relative to the anticipation by the school board 
of the local supplementary tuition fund, I beg to advise that it is the duty of 
the county treasurer on the first day of each calendar month to make an 
estimate of the taxes collected on account of such levy and to certify the same 
to the county auditor, who shall draw his warrant therefor in favor of the 
school city, (See Acts 1911, pages 616-18, and section 7545 Burns' Statutes, 
1914.) The statutes do not contemplate that there should be any over- 
draft or anticipation of any funds, and vests in the school board authority to 
borrow money to meet any emergency. Note: Acts, 1917, p. 184, now so 
provides. 



23 School Cities and Towns §121 

121. Tax Levies. — It is the opinion of this department that the follow- 
ing levies can be made by a school board. 

Special Revenue. 

Seventy-five cents on each $100.00 and $1.00 on each poll. See section 
6441 Burns' R. S. 1914 as amended, Acts 1917 p. 408. 

Supplemental Tuition Fund. 

Fifty cents on each $100.00 and 25 cents on each poll. See section 6443 
Burns' R. S. 1914. 

Vocational Education. 
Ten cents on each $100.00. See section 6641b Burns' R. S. 1914. 

Sanitary School Building Tax. 

Fifteen cents on each $100.00. See section 6616b Burns' R. S. 1914. 

Section 6573 Burns' R. S. 1914, provides for a levy of $0.25 on each $100.00 
and $1.00 on each poll to pay off bonds issued for buildings and repairs. 

Section 6577b provides that refunding bonds may be issued by a school 
town and a levy made sufficient to pay the interest thereon and to create a 
sinking fund. 

Sections 6556, 6562 and 6569 each provides for a levy of $0.50 on each 
$100.00 and $1.00 on each poll for a special additional tax. This levy can be 
made only in certain contingencies and you should examine the statutes to 
ascertain whether or not your board can lawfully make such a levy, and if 
you can, to determine under which section the levy should be made. 

Clause 18, section 9005, provides that the board of town trustees can make 
a levy of not to exceed thirty ($0.30) cents on each $100.00 for the support 
of the town schools. This levy, of course, cannot be made by your board, 
but must be made by the board of town trustees for the support of your 
town schools. The amounts given you herein are the maximum levies that 
may be made in each instance. 

122. Tax Levy. — Relative to the levy that can lawfully be made for the 
payment of bonds. Section 6573 Biu-ns R. S. 1914, provides for a levy of 
twenty-five (25c) cents on each $100.00 and $1.00 on each poll for the purpose 
of creating a fund with which to pay the bonds as they mature. 

123. Tax Levy. — Section 6441 Burns' was amended so as to permit a 
maximum special school levy of 75 cents instead of 50 cents as the section 
now reads. Senate Bill No. 225. The only change made is that the word 
"fifty" is changed to "seventy-five." 

124. Tax Levy. — Section 7572 Burns' provides for the borrowing of 
money by school cities or towns upon notes or bonds, and section 6573 provides 
for levying taxes with which to pay such notes or bonds. Section 6575 Burns' 
provides for the issue of bonds or notes in any additional sum needed for like 
purposes as provided in section 7572 Burns. 



§125 School Cities and Towns 24 

I think these three sections must be^ construed together and that the fund 
raised by the levies authorized by section 6573 may be used to pay indebted- 
ness created by virtue of either section 6572 or 6575. 

125. Tax Levy. — I do not know of any statute authorizing a special levy 
for the creation of a building fund. You can, of course, borrow money and 
execute bonds therefor and make a levy for the retirement of those bonds. 

126. Taxes, Refunded. — We have been unable to find any statutory 
power in school boards to refund taxes erroneously assessed and paid. In 
the absence of statutory power we believe school boards have no power to 
refund such taxes, 

127. Teachers. — I beg to advise that school boards are authorized to 
employ a superintendent and teachers. There is no specific authority for 
employing supervisors or principals. Supervisors and principals must be 
employed as teachers, I think, or not at all. Teachers may be legally employed 
for the school term only. Superintendents may be employed for a longer 
period. 

128. Teacher's Contracts. — Section 6594 Burns' R. S. requires that 
contracts between teachers and school corporations shall be in writing and 
section 6595 provides that school corporations shall provide a public record, 
of uniform blank contract, to be carefully worded under the direction of the 
Superintendent of Public Instruction, and cause such contracts to be signed 
by the teacher. Th€ State Superintendent prescribes a form of contract. 

129. "Teacher," Definition of. — 1. The word "teacher" as used in 
House Bill No. 342 (Acts 1915, p. 555) includes principals and superintendents 
of city schools who teach and who are employed upon a per diem basis. If 
such principals or superintendents are employed at a regular monthly or 
annual salary which is in excess of the minimum wage they would be entitled 
to if employed upon a per diem basis, they would not be included in that act 
and would not be entitled to the extra compensation. 

2. I believe that this bill applies to supervisors of special subjects, such 
as music and drawing. It also applies to a supervisor or teacher who is em- 
ployed only a part of the time. If a teacher who is employed only a part of the 
time attends such institute, he would be entitled to a full day's wage during 
his attendance. 

3. The State Board of Education prepares an outline for the teachers- of 
the State. A city superintendent would not, in my judgment, be entitled to 
any extra compensation for outlining work, assigning topics or keeping the 
attendance. The salary of the superintendent is in full for all of his services 
in connection with the public schools of the city. Note: Acts, 1917, p. 90 
now governs. 

130. Teachers, Employment of. — Beg to advise that in my judgment 
a city school superintendent does not have any legal right to employ a 
teacher. School boards only have the power to employ teachers. 

131. Teacher's Institute. — Relative to institutes for city teachers, 
I beg to advise that the 1917 legislature so modified the institute laws that 
cities and towns may, or may not, hold institutes as they may desire. 



25 School Cities and Towns §132 

132. Teacher's Pay. — A teacher is not entitled to any compensation 
for Thanksgising or holiday vacations unless he actually teaches upon such 
days. 

Prior to the passage of chapter 133 (Acts 1915, pp. 555-56) it was for the 
school board to determine whether or not the teacher had a sufficient excuse 
for not attending each day's session of institute, and if such teacher had a 
sufficient excuse, he should not forfeit his one day's wage as provided by law. 
That provision, however, was omitted from chapter 133 (Acts 1915, pp. 555- 
56). A teacher cannot now offer any excuse that will relieve him from the 
forfeiture provided he does not attend the institute. Therefore, if a teacher 
fails to attend the institute, he shall" forfeit one day's wage for each days' 
absence therefrom, regardless of the circumstances surrounding his failure to 
attend the institute. Note: Acts, 1917, p. 90, now governs. 

133. Teacher's Pay. — I do not at this time recall the opinion in which it 
was held that school boards cannot legally pay teachers when they are absent 
from school on account of illness or for holidays. I think that both this de- 
partment and the Superintendent of Public Instruction have uniformly held 
that a school board cannot pay a teacher for teaching when he is absent on 
account of sickness or holidays. The law fixes the minimum wages of teachers 
upon a per diem basis and it contemplates that such persons shall be employed 
upon that basis. 

134. Teacher's Pay. — Relative to pay of city teachers, I beg to ad^ase 
that it is the opinion of this department that you cannot legally contract with 
the teachers upon any other than a per diem basis. I do not find any statute 
authorizing a contract with a teacher upon a monthly or annual basis. 

135. Teacher's Pay. — Relative to whether teachers may be legally 
paid for a day of teaching when the day is spent in holding a county play 
festival participated in by all of the schools of the county, I beg to advise 
that it is my opinion that teachers cannot be legally paid for teaching on such 
days or for such day's service. 

The laws specifically provide that the tuition fund shall not be used for 
any other purpose than to pay tuition and to pay teachers for teaching. 
It was necessary for the legislature to specifically provide that teachers may 
be paid a sum equal to a day's wages for attending a township institute, other- 
wise, teachers could not be legally paid for such day's attendance. It was 
necessary for the legislature to specifically provide that school officials may 
adjourn their respective schools to allow their teachers to attend teachers' 
associations or to visit model schools, or to attend institutes of agricultural 
instruction and to pay teachers for such attendance when they attend. Other- 
wise, teachers could not be paid for such attendance. 

It follows pretty clear, I think, that until the legislature shall make special 
provision for paying teachers while in attendance upon play festivals, such 
payments cannot be legally made. 

136. Teacher's Pay. — Relative to the payment of teachers in schools 
which were closed on account of the condemnation of the health officer of 
the county, I beg to advise that it is the opinion of this department that such 
teachers are entitled to their compensation for the period during which such 



§137 School Cities and Towns 26 

schools were closed, if they held themselves in readiness to teach school 
during such period, unless the term shall be extended to enable them to 
make up the time lost. School Town vs. Gray, 10 Ind. App. 428. 

137. Temporary Loans. — It is the opinion of this department that 
temporary loans can be made under section 9595, Burns' R. S. 1914. That 
part of the above section down to the word "provided" is the same as it was 
in the original act of 1899. I am of the opinion that such a loan can be made 
at a local institution and without advertising in a metropolitan paper, as is 
required in cases where bonds are sold for the construction of school buildings. 
Note: This letter applies to townships, only. 

138. Transfers. — We think if you will read section 6449, Burns' R. S 
1914 carefully, you will find that a transfer is necessary to entitle a child from 
another corporation to attend school in your school corporation. It follows, 
of course, that a transfer in order to be effective and entitle the school corpora- 
tion to pay must be issued and in existence during the time the child is attend- 
ing school. It is true a transfer may be issued at any time, but such transfer 
entitles the school corporation to compensation only from the date at which 
it is issued. 

The law does not authorize a school corporation to permit a child to 
attend school from another school corporation until a transfer has been issued 
to the child. I know school corporations often admit children who have not 
been properly transferred and charge the children, or their parents, for such 
attendance, but this practice is Dot authorized by law. 

139. Transfer Fees. — I think you are correct in your behef that the 
amount of transfer tuition to be paid is governed by the lowest annual 
per capita cost in either the transferring or receiving school corporation, pro- 
vided each maintains schools of like grade. 

The statutes do not require the statement to be verified. 
Note: Acts 1917, p. 130, modifies the above to some extent. 

140. Transfer Fees. — Relative to the payment of transfer fees, I beg 
to advise that the statute provides that a statement shall be sent the trustee 
granting such transfers on or before the third Monday in June, and that if he 
does not pay the transfer fees before the first day of August that a penalty of 
ten (10) per cent, shall attach from and after that date. In my opinion, if 
you sent the trustee in question a statement of the transfer fees due your 
school corporation prior to the first day of August and he did not pay the same 
before August 1, a penalty of ten per cent, should be added thereto. 

141. Transfer Fees. — I beg to advise that in my judgment your school 
corporation should collect transfer tuition for the time the pupil is enrolled 
in your schools, without regard to his daily attendance. 

142. Transfer Fees.— The last sentence of the transfer tuition act of 
1915, Acts 1915, page 35, reads as follows: 

"In calculating the per capita cost, only expenditures for the current year, 
not including permanent improvements and additions, shall be counted and 
shall be based on the following items : Salaries of instructors, supervisors and 
superintendent, salary of janitor, fuel and light, printing and laboratory 
suppHes." Note: Acts 1917, p. 130, modifies the above to some extent. 



27 School Cities and Towns §143 

This section will govern you in figuring transfer tuition fees. I do not 
think that other items of cost can be figured then as set out in that sentence. 
It does not include apparatus, furniture and appliances. It does include 
supplies that are used from day to day. It does not include the salary of 
members of the schools board, but does include the salary of supervisors. 
It does not include insurance, enumeration or state examiners. 

143. Transfer of Funds. — Relative to the authority of your school 
trustees to transfer tuition funds to the special school fund, I beg to advise 
that they cannot legally do so. 

Section 2292 Burns' R. S. 1914, provides that if any board of school 
trustees of e. city knowingly diverts or applies any funds raised by taxation, or 
otherwise, to any other purpose than that for which it was raised, or appropria- 
ted, shall be deemed guilty of embezzlement and on conviction shall be im- 
prisoned in the state prison. The courts zealoulsy guard the tuition fund, and 
it is our judgment that if an officer should use any part of the tuition fund in 
the manner suggested by you that such officer would be in violation of the 
section herein above cited. 

144. Transfer of Funds. — I beg to advise that you cannot use any 
part of your bond fund for the construction of a new school building unless 
all of the bonds for which such funds was collected have been retired. 

145. Transfer of Funds. — Relative to the transfer of money from the 
"construction fund" received from the sale of school bonds to the "additional 
special school fund", which is used for the redemption of coupons and bonds. 
It is the opinion of this department that if any surplus remains in the con- 
struction fund after the building has been erected and completed, it should be 
transferred to the fund for the redemption of the bonds and coupons that it 
may be used for that purpose. 

146. Transfer of Funds. — Relative to the power of your town trustees 
to transfer funds from the general fund of the civil town to the special school 
town fund for the purpose of enabling the school trustees to make necessary 
repairs on its school building, has been duly considered. 

In our opinion, section 9005, clause 19, Burns' R. S. to which you refer, 
does not authorize such transfer. We think, however, that this section does 
empower the trustees of the civil town to expend money out of the general 
fund of the civil town in making such necessary repairs to the school building. 

147. Transportation of Pupils. — The law relating to the transportation 
of school children applies exclusively to township schools. There is no statute 
providing for transportation of pupils within city school corporations. 

148. Treasurer. — You are informed tliat a treasurer of a school board 
may legally pay, with his own funds, freight and express charges on goods 
purchased by the school corporation, taking receipts and filing them with his 
claim for re-imbursement. 



§149 School Cities and Towns - 28 

149. Tuition. — Relative to the authority of a school corporation to 
admit a pupil to its schools without charging tuition for such pupil, I beg to 
advise that it is the opinion of this department that a school corporation 
cannot legally admit a pupil to its schools unless such pupil is entitled to 
attend the schools of the corporation. The only way that I know in which a 
pupil can gain the r'ght to attend the schools of a corporation is to become a 
resident of the corporation or else to be transferred to the corporation from 
another corporation in the manner prescribed by law. 

150. Tuition Fund. — It is of the opinion of this department that you 
cannot legally make a loan for your tuition fund and repay such loan out of 
your tuition fund. A loan should be made for your special school fund and 
re-paid from the same fund. The constitution prohibits your paying out 
your tuition fund for any purpose other than tuition purposes. 

151. Tuition Fund. — You ask whether money heretofore transferred 
from your special school fund to your tuition fund, can now be transferred from 
your tuition to your special fund. We can find no law authorizing such trans- 
fer. In fact the statutes specifically provide that revenue for tuition shall not 
be expended for any other purpose. See Burns' R. S. section 6408. 

152. Tuition Fund. — ^Regarding your authority to use your tuition fund 
to pay teachers of special subjects not required by law to be taught in your 
schools, I beg to advise that it is the opinion of this department that you 
cannot legally do so. 

153. Tuition Fund. — I do not know of any way in which you can legally 
pay your teachers for attending institute out of the tuition fund. If you can- 
not do this directly, you cannot do it indirectly. 

154. Tuition Fund. — When, in any current year, the tuition fund is 
exhausted and it is necessary to resort to the special school fund to pay 
teachers, warrants should be drawn directly against the special fund and no 
part of such fund should be transferred to the tuition fund. 

155. Visitation Expenses. — I know of no law that permits the pay- 
ment of the expenses of the school board or the superintendent to investigate 
school buildings in other cities. 

I know of no law justifying the payment of the expenses of a committee 
to visit the state board of health regarding the sanitary conditions of certain 
school buildings. The legislature evidently deems such an expense improper. 

156. Visiting Nurse. — With reference to the authority of a city to con- 
tribute to the support of a visiting nurse for the schools, I beg to advise that 
I do not know of any law authorizing such a contribution. Unless there is some 
law authorizing such a contribution, it cannot be made. 

157. Vocational Funds. — I beg to advise that it is the opinion of this 
department that you should keep your vocational fund separate and apart 
from the other funds of your township and to pay out of it any expense inci- 
dent to vocational training. 



29 School Cities and Towns §158 

158. Vocational Fund. — It is my opinion that the vocational levy 
cannot be used as a building fund. However, in cases where vocational build- 
ings are remodeled or repaired by students as a part of their instruction, the 
remodeling and repairing being incidental to such instruction, I think the 
fund may be used in the purchase of materials for that purpose. 

On the other hand, if using the students in such work is a mere subterfuge 
to enable the school officials to use the vocational levy for building purposes, 
I think the levy cannot be so used. 

159. Vocational Schools. — Relative to what should be done with the 
proceeds of a vocational tax levy which was inadvertently levied under sec- 
tion 2 of the Vocational Education Law, in a case where the school board 
had not established a separate department. 

We have always advised that such fund should be placed in the special school 
fund and then may be used for any of the purposes for which the special 
school fund may be expended. 

160. Vocational Schools. — Relative to the employment of a supervisor 
of school gardens, I beg to advise that if, in the judgment of your school 
board, it shouid become necessary to employ such an officer in connection 
with the vocational work of the schools, it is authorized to employ such an 
officer. In that case, the supervisor of the school gardens would be under 
the control and supervision of your school authorities and should be paid 
from the school fund. 

In the event the board decides that a supervisor of school gardens should 
be employed in connection with the public play grounds, it is authorized to 
pay such official from the public play ground fund. It occurs to me that it is a 
matter for the school board to decide whether or not such an official should 
be employed. It is a matter for it to determine whether or not such an official 
shall act in connection with the public schools of the city or in connection 
with the play ground project. Either method determined upon by the board 
will be satisfactory to this department. 

161. Vocational Schools. — You inquire whether a school board of a 
school city may legally purchase typewriters to be used in night schools and 
pay for same out of the vocational revenue. 

I beg to advise that, in my opinion, if the school city has established a 
vocational school or department as contemplated by section 2 of the voca- 
tional education act and maintains a night school in connection therewith, 
it may legally purchase typewriters to be used in conducting such night school. 

On the other hand, if the night school is maintained by virtue of the Act 
of 1911, (Acts 1911, p. 641) I do not think the vocational revenue can be 
used for that purpose. 

162. Voluntary Services. — A member of a school board who renders 
voluntary service to the school corporation in the way of teaching and without 
contract, cannot recover compensation for such service. And, of course, 
under the law, a member of the school board could not legally contract with 
the school corporation for teaching in its schools. 



§163 School Cities and Towns 30 

163. Warrants. — I beg to advise that, in my opinion, a town school 
board cannot legally issue interest bearing warrants except in those cases 
expressly provided by law. (See Acts 1913, page 485.) Neither can it law- 
fully pay interest on warrants that are past due. A school board may pay 
interest on those obligations issued by it calling for the payment of interest, 
but in no other cases. If a school town is in debt above the constitutional 
limit, it is not necessary that it take any action to discharge the amount of 
such indebtedness beyond the constitutional limit. All obligations contracted 
in excess of such limit are void. (See section 220, Burns' Statutes, 1914.) 

164. Water Rental. — Relative to the payment by your school city for 
water rental, I beg to advise that the Public Utihties Commission has made 
an order that all corporations shall pay for their water rentals. 



INDEX 



A 

Abandonment of School — Sec. 

Can not be abandoned until all debts are paid 1 

Advisory Committee — 

Appointed under the vocational act, not entitled to a compensation . . 2 

Agricultural instruction — 

Schools may be adjourned that teachers may attend, and entitled to 
pay 3 

Aid, from Civil Town — 

Given to school town; no law provides for its repayment 4 

Annexed Schools — 

How teachers therein can be paid 5 

Anticipation of taxes — 

Duty of treasurer to make monthly estimate, for school board, to 
County Auditor 120 

Appropriations — 

Made in September are for the calendar and not for the school year 

(Applying to townships) 6 

Athletic rooms — 

Rent of, can not be paid from school funds 7 

Attendance Of&cer — 

Services to be paid by the county 8 

Attendance Ofl&cer — 

Duties of, relating to indigent children 9 

Attorney — 

When ser\dces of, are needed, may be employed and paid from special 

school fund 10 

Attorney — 

When suit has been brought against school corporation, may employ, 
to defend 11 

B 

Band Equipment — 

. No law to authorize payment for 12 

Board of Finance — 

Composed, in towns, of Board of School trustees, duties of 13 

Board of Finance — 

Where no bank in city; must accept from banks in county 14 

(31) 



32 School Cities and Towns 

Bonds, issuance — Sec. 

For purchase of grounds for school; should not be issued unless ready 

to purchase grounds 15 

Bonds, issuance — 

May be issued for improvements of school buildings; "repairs" means 
"improvements" 16 

Bonds, Official — 

Amount of, to be fixed by the County Auditor and to his approval ... 17 

Bonds, Refunding — 

Can not bear greater rate of interest than 4 per cent; and sell not less 
than par 18 

Bonds, sale of — 

May be sold for less than legal maximum interest rate of 4 per cent ... 19 

Bonds, sale of — 

Required to be published three weeks in county, and once in an 
Indianapohs newspaper. 20 

Bonds, sale of — 

Proceeds of issue for a certain purpose should not be used for any 
other purpose 21 

Borrowing money — 

School board required to give three weeks newspaper pubhcation when 22 

Borrowing money — 

School board may borrow, in anticipation of levy aheady made 23 

Bound records — 

Records of school board should be made in 24 

c 

'*Caps and Gowns" — 

School board can not furnish, for graduating class 25 

City Councilman — 

Can not be interested in contract to construct school house 26 

Commencements — 

Expenses for rent, music, speakers, programs, etc., may be paid from 
the special school fund 27 

Commissions — 

Paid to bank and trust companies for payment of bonds, not valid . . 28 

Commissioner — 

State Board of Education, expenses of reorganization of high school 

can not be paid by school board 29 

Compulsory Education — 

Completion of 8th grade, does not excuse a scholar from high school 

attendance 30 



School Cities and Towns 33 

Consolidation of Schools — Sec. 

Can not be abandoned until all debts are paid 1 

Contracts — 

With teachers; required to be in writing; school boards should provide 
bound records for 31 

Conventions — 

School boards are not authorized to pay expenses of, when held in their 
city 32 

County treasurer — 

Is required to make monthly estimates of taxes collected and pay- 
ments through auditor to school board 120 

Custodial institution — 

School child placed in, should be transferred from legal settlement. . 33 

D 

Debt, Constitutional limit — 

How to be reckoned 34 

Deficiency Fund — 

Excess over minimum wages to teachers taken in account when 
reckoning 35 

Depository interest — 

On school funds should be credited to the tuition fund 36 

Diversion of funds — 

Board can not borrow from school bond fund to meet current expenses 37 

Domestic Science — 

_ Official course of study prescribed by State Board of Education; 

supplies furnished from special school fund 38 

E 

Educational meetings — 

Expenses of superintendent attending, can not be paid by school board 39 

Eighth Grade Graduate — 

Entitled to transfer same as a graduate from township school 40 

Enumeration — 

Duties concerning taking of . 41 

Enumeration — 

School children in orphans' home should be included in 42 

Expenses, Personal — 

Necessarily incurred by members of school board in defending suit, 
payment mil not be questioned. No pay for ser^dces 43 



34 School Cities and Towns 

F 

Fire escapes — See. 

No law requiring advertisement for bids 44 

Fire Insurance — 

Officials bound to recognize underwriters' rates of 45 

G 

Gymnasium — 

School board is not authorized to rent a; may include when con- 
structing a school building - 46 



H 

High School — 

Term of, not regulated by that of elementary schools 47 

High Schools — 

Studies required in commissioned high schools, and equipment to be 
furnished by board 48 

Holidays — 

When a legal hoHday for commercial purposes, falls on Sunday, the 
Monday following is observed 49 

I 

Indigent School Children — 

When aid shall be given, and what aid, and how reported 50 

Injuries — 

Physician attending; school board not authorized to pay for services . 51 

Institute fees — 

Shall be paid teachers from the special school fund, not from the tui- 
tion fund 52 

J 

Janitors — 

Should be paid from special school fund 53 

Joint Schools — 

Contract made by former school board binding on trustee 54 

Joint Schools — 

Expenses of, to be borne in proportion of pupils attending from each 
school district 55 



School Cities and Towns 35 

K 

Kindergarten fund — Sec. 

To be paid to the kindergarten association upon order of the school 
superintendnet 56 

L 

Landscaping — 

Quite proper for school board to beautify school grounds 57 

Library — 

Any money contributions made for, should be expended as other 
moneys are paid out 58 

Libraries — 

School boards may establish and maintain, as part of the school 
system 59 

M 

Manual training — 

Before establishing, authorities should get in touch with the State 
Board of Education 60 

Maps — 

For school use to be paid from special school fund ; for hbrary, from 
library fund 61 

Medical examination — 

Of pupils ; proper bills to be paid from special school fund 62 

Military training — 

No authoritj^ to employ, except prescribed by State Board of Educa- 
tion, or the legislature 63 

Militia — 

If teacher is member of, and is not ready to assume duties, can not 
insist on contract 64 

Minimum wages — ■ 

Teacher can not be paid a per diem for an absent day 65 

Minimum wages — 

School board required to not pay less than wages fixed by law 66 

Model Schools — 

Act of 1911 provides for paying wages to teachers, when visiting 67 

Music and Drawing — - 

Teacher of, required to hold license; contract in writing, and be paid 
not less than the legal minimum wage 68 



36 School Cities and Towns 

N 

Normal training — • See. 

City School Government without legal authority to establish a course 
of 69 

Number of teachers — 

Deemed necessary, and how employed, rest under discretionary 
power of the school board 70 

p 

Piano — 

School board authorized to purchase, when deemed necessary to 
proper teaching of music ". . . . 71 

Playgrounds — 

Expenses necessarily incurred must be borne by the civil city 72 

Playgrounds — 

School board may supervise, during vacation time 73 

Premium on School Bonds — 

On sale of bonds, to be used in construction of building - 74 

Premium, surety bond — 

School board can not pay, from special school fund 75 

Private Schools — 

Opinion of the Attorney-General; not lawful to transfer pupils to 
parochial or 76 

Public Depositories — 

May be revoked by Board of Finance for sufficient cause '..... 13 

Public Depository — 

Being an officer or stockholder of, does not disqualify him from hold- 
ing office of school trustee 77 

Public Depository — 

Amounts kept with, should be determined from the maximum 
amounts awarded 78 

Public Depository — 

Relative to surrendering bond of, now in hands of a receiver 79 

Public Depository — 

A reorganized banking concern is entitled to its proportionate share 

of deposits, when files required bond 80 

Public Gatherings — 

The statutes provide the use of school houses for, when and how.. 81 
Purchase of Ground — 

For school purposes ; when may be made paj^able from special school 

fund 82 

Q 

Quorum — 

The two remaining members of school board have authority to pay 
out school moneys 83 



School Cities and Towns , 37 

R 

Records— Sec. 

Statutory requirement that full records be made in matter of award 
of public deposits 84 

Rent, part of school building — 

School board has no power to 85 

"Residence," pupil — 

Enumeration does not fix; unless a resident pupil, a transfer is neces- 
sary 86 

s 

Safe deposit box — 

Can not be legally rented from bank of which member of board is an 
officer or stockholder 87 

Sanitary Schools — 

The additional levy authorized by Act of 1911 is for purpose of build- 
ing and furnishing 88 

Sanitary Sewer — 

School board can not make a contribution for, additional to the legal 
assessment 89 

Sanitary tax levy — 

Funds arising from, must be appropriated only to make buildings 
comply with sanitary law 90 

School Board — 

Restrictions concerning contracts made with members of School 
Board 91 

School Board — - 

To be elected annually, should file official bonds annually 92 

School Board — 

When member should be elected, for one, two and three years; 
qualifications 93 

School buildings — 

Erection of; law requires contracts to be awarded by competitive 
bidding 94 

School buildings — 

Use of material of old building, in construction of a new 95 

School house, repairs — 

Building pillars in coal mine to protect school house, can not be eon- 
' sideredas 96 

School house site — 

How may be bargained for by the school board 97 



38 School Cities and Towns 

School library — Sec. 

Site for, can be purchased from special school fund 98 

School manual — 

School trustees can not contribute to a countj^ manual of schools .... 99 

School nurse — 

School board not authorized to employ, and pay from pubKc funds . . . 100 

School Supplies — 

Recommended that they be purchased on competitive bids 101 

School town, dissolution — 

Can not be abandoned until all debts are paid 1 

School trustees — 

City and town, compensation of; fixed by the common council and 
board of town trustees 102 

Sidewalks — 

School corporations liable to assessments for public improvements, 
same as a private owner 103 

Sinking fund — 

Depository interest goes to that fund, and not credited to tuition fund 104 

Sinking fund — - 

When created for payment of certain bonds, fund can not be used for 
any other purpose 105 

Sinking fund levy — 

No authority to make, for construction of a public school building. . . 106 

Special School Fund — 

May be used to pay teachers, when tuition fund is exhausted 107 

Special School Fund — 

A civil town, as well as a school town, is authorized to levy a tax for . . 108 

Special School Fund — 

See "tax levy." 121 

Special School Fund — 

• Can be used to pay a bonded indebtedness 109 

"Spelling School"— 

Expenses of, for prizes in contest, cannot be paid from the Special 
School fund 110 

State Board of Accounts — 

Law requires school authorities to use the forms prescribed by the. Ill 

State teachers' association — 

Pay of attending teachers, payable from special school fund. Time 
spent not counted as part of school term 112 

Statute of limitations — 

Where, may operate against claims on city 113 



School Cities and Towns 39 

Storage building — Sec. 

If school board deems necessary to be erected; may be paid from 
special school fund * 114 

Street lighting — 

School board not authorized to pay for 115 

Street Sprinkling — 

Within the discretion of the Board 116 

Summer School: — 

School board may maintain, provided are open to all pupils in com- 
munity 117 

Summer School — 

Home project work; teachers can not be paid from tuition fund 118 

Surplus, bond tax — 

When bonds and coupons have been paid, surplus may be transferred 
to special school fund 119 



Taxes collected — 

Dutj^ of treasurer to make monthlj^ estimate, for school board, to 
eountj^ auditor 120 

Tax levies — 

The several levies which can be made 121 

Tax levy — - 

For payment of bonds; law provides a levy of 25 cents and $1.00 poll 122 

Tax levy — 

Act of 1917, raises special school levy maximum at 75 cents 123 

Tax levy — 

Authorized to be made, with which to pay notes or bonds 124 

Tax levy — 

There is no statute authorizing, for the creation of a building fund . . . 125 

Taxes, refunded — 

School boards are not authorized to refund taxes 126 

Teachers — 

Employment of; school board are authorized to employ superinten- 
dent and teachers 127 

Teacher's contracts — 

The statutes require that aU teachers should sign contracts with school 
corporation 128 

"Teacher," definition of — 

Includes superintendent and principal 129 



40 School Cities and Towns 

Teachers, employment of — Sec. 

School superintendent without authority to give; must be done by 
the school board 130 

Teachers* institute — 

City schools may hold, or not, as desired. 131 

Teacher's pay- 
Not entitled to pay for Thanksgiving and holidays unless actuallj^ 
teaches 132 

Teacher's pay — 

School board can not pay for days absent from school 133 

Teacher's Pay — 

Contract with city teachers must be on per diem basis 134 

Teacher's pay — 

Tuition can not be applied to any purpose save for tuition 135 

Teacher's pay — 

Should be paid during time schools are under condemnation by health 
office, unless term shall be extended to make up loss tuue 136 

Temporary loans — 

Can be made without advertisement in an Indianapolis newspaper 

(Applying to townships) 137 

Transfers — 

Necessary to be made for a pupil from another school corporation; 
compensation begins with date of 138 

Transfer fees — 

How to be computed 139 

Transfer fees — 

When school corporation should make settlement for 140 

Transfer fees — 

Should be reckoned on time of pupil's enrollment; not on his daily 
attendance 141 

Transfer fees — 

Factors of expense to be used in the calculation of 142 

Transfer of funds — 

No part of the tuition fund can be legally transferred to the special 
school fund 143 

Transfer of funds — 

Surplus bond fund may be transferred after all bonds have been re- 
tired 144 

Transfer of funds — 

When a surplus of "construction" fund may be transferred to pay- 
ment of bonds and coupons issued therefor 145 



School Cities and Towns 41 

Transfer of funds — Sec. 

Trustees of civil town may use its general fund, to make necessary re- 
pairs on school building 146 

Transportation of pupils — 

The law relating thereto, applies only to township schools 147 

Treasurer — 

May legally pay, with his own funds, freight and expressage, and be 
reimbursed by school corporation \. 148 



Tuition — 

Pupils can be admitted, only as a "resident" or by transfer 149 

Tuition fund — 

Illegal to make a loan for, and pay with tuition fund; should be 

handled through special school fund— 150 

Tuition fund — 

Can not be used for any other account ; can not repay special school 
fund ^ : 151 

Tuition fund- 
Can not be used to pay teachers of special subjects, not required by 
law 152 

Tuition fund — 

Can not be used to pay teachers for attending teachers' institutes .... 153 

Tuition fund — 

When exhausted, school board may pay teachers from special school 

fund 154 

V 

Visitation expenses — 

Of school superintendent can not be allowed by school board 155 

Visiting nurse — 

School board can not legally contribute for a 156 

Vocational funds — 

Should be kept separate and apart from the other funds 157 

Vocational funds — 

Can not be used as a building fund; may be used in students' work of 
repairing or remodeling 158 

Vocational Schools — 

Tax levy for ; placed in special school fund and used for purposes in- 
tended 159 

Vocational Schools — 

School board may employ supervisor for 160 

Vocational Schools — 

. School board may purchase typewriters for 161 



42 School Cities and Towns 

Voluntary services — Sec. 

Member of school board rendering, can not receive a compensation 
therefor 162 

w 

Warrants — 

A town school board can not legally issue interest bearing warrants 
except as provided by statute 163 

Water rental — 

Public Utilities Board's ruling that all corporations shall pay 164 



wmmim 



